具备法务会计能力的外部审计师对被审计公司绩效的影响。
The impact of external auditors with forensic accounting competencies on auditee firm performance.
作者信息
Alkhalaileh Rahaf, Alshurafat Hashem, Ananzeh Husam, Al Amosh Hamzeh
机构信息
Accounting Department, Business School, The Hashemite University, Zarqa, Jordan.
Department of Accounting, Irbid National University, Jordan.
出版信息
Heliyon. 2024 May 29;10(11):e32099. doi: 10.1016/j.heliyon.2024.e32099. eCollection 2024 Jun 15.
The purpose of this study is to examine how the presence of auditors with forensic accounting skills impacts the financial performance of audited companies. Using a quantitative approach, this research employs linear regression analysis and examines a sample of 74 companies from the industrial and service sectors listed on the Amman Stock Exchange between 2012 and 2021. The findings reveal that external auditors with forensic accounting competencies have a positive impact on the financial performance of audited companies. The insights presented in this study could serve as valuable tools for improving the financial performance of companies in the service and industry sectors, highlighting the importance of supporting and promoting the skills and competencies of forensic accountants.
本研究的目的是考察具备法务会计技能的审计师的存在如何影响被审计公司的财务绩效。本研究采用定量方法，运用线性回归分析，并考察了2012年至2021年在安曼证券交易所上市的74家工业和服务业公司的样本。研究结果表明，具备法务会计能力的外部审计师对被审计公司的财务绩效有积极影响。本研究提出的见解可作为改善服务业和工业部门公司财务绩效的宝贵工具，凸显了支持和提升法务会计师技能与能力的重要性。
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